EBA · 2023_6729 Rejected question

Net interest income measure plus market value changes

Regulation
Directive 2013/36/EU (CRD)
Article
84, para. 6
Topic
Interest Rate Risk for Banking Book (IRRBB)
Submitted by
Consultancy firm
Submitted
2023-02-23
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Question

Should Mutual Funds which capitalise interests (no payment of interest and accounted at fair value) be taken into account for the net interest income measure plus market value changes ?

Background

Banks may invest in Mutual Funds which capitalise interests and are accounted at faire value
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6729

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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